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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tariff classification determines GST applicability under schedule provisions; omission by notification altered coverage for specified goods.</h1> Tariff heading 4202 12 10 is treated as goods subject to GST under Schedule 3 with the schedule-specified tax rate for the stated period; the entry notes that the former descriptive label 'Toilet cases' was omitted by notification no. 43/2017 w.e.f. 15-11-2017, indicating the regulatory amendment that removed the prior textual description and confirming the current classification and GST treatment.

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